BOI adds benefits for upstream SEMICONDUCTOR manufacturing

BOI adds benefits for upstream SEMICONDUCTOR manufacturing

to cover the whole supply chain.

  • Group 1 Manufacture of Semiconductors

Front-end Semiconductor such as Electronics Design, Silicon Wafers, Wafer FAB

Promoted projects will enjoy a 10-year corporate income tax exemption.

Back-end Semiconductors such as Wafer SORT, Die Bank, Assembly, IC Testing

Promoted projects will enjoy an 8-year corporate income tax exemption with machinery investment of at least 1.5 billion baht.

Promoted projects will enjoy a 5-year corporate income tax exemption with machinery investment of less than 1.5 billion baht.

  • Group 2 Manufacture of Advanced Printed Circuit Board (PCB), including flexible PCB or multi-layer PCB such as PCB FAB, FA Lab, SMT, PTH, PCBA Test

Promoted projects will enjoy an 8-year corporate income tax exemption with machinery investment of at least 1.5 billion baht.

Promoted projects will enjoy a 5-year corporate income tax exemption with machinery investment of less than 1.5 billion baht.

  • Group 3 Manufacture of Printed Circuit Board Assembly (PCBA) such as Box Build, Product Test, Pack/Ship

Promoted projects will enjoy a 5-year corporate income tax exemption with machinery investment of at least 500 million baht.

Promoted projects will enjoy a 3-year corporate income tax exemption with machinery investment of less than 500 million baht.

Merit-based Incentives

Semiconductor projects with further investment in Research&Development (R&D) will be eligible for additional corporate income tax exemption up to 5 years.

.....................................................................................................

For more information, please contact: 

Thailand Board of Investment

Tel. +66 (0) 2553 8111

E-mail: head@boi.go.th

Website: www.boi.go.th

Youtube: Think Asia, Invest Thailand



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